HC Deb 13 April 1954 vol 526 cc954-5
36. Mr. Janner

asked the Chancellor of the Exchequer whether, in view of the high cost of fares, and the impossibility of knowing when they will be stabilised, he will consider allowing essential travel to and from work to count as an Income Tax allowance.

Mr. R. A. Butler

No, Sir.

Mr. Janner

Why does the right hon. Gentleman brush this very important matter aside in this way? Is he aware that a large number of people have had to move to districts a considerable distance from their work, that the fares which they have to pay are of a very substantial nature in comparison with what they earn, and that the cost of living is so high that very many of them cannot afford these very heavy expenses? Will he reconsider the position?

Mr. Butler

The position has been before the revenue authorities for many years. It has been impossible to differentiate fairly between persons who get compensating advantages in rent and so on in the places where they may be living, and others. Some may have cheaper rents, and that ought to be taken into account in giving them relief from Income Tax. The whole consideration has led to the negative answer which I have been obliged to give the hon. Gentleman.